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Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal … through August 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a … for some contracted services. Key Recommendations Require that service providers submit all performance and …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… City officials do not ensure that firefighters work their required annual hours. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298CUNY Bulletin No. CU-157
… Engineer, verification of the defaulted amount is required when a Job Data change (i.e., Hire, Pay Rate Change) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-157-dues-and-agency-shop-fee-increase-local-30-internationalSUNY Bulletin No. SU-72
… To amend processing instructions stated in P-Bulletin SU-70 . Salary Limitations The Across the Board Discretionary … remains unchanged. Employees in an eligible bargaining unit must be on the payroll March 28, 2002 and active on April 10, 2002 at a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-72-salary-limitation-suny-managementconfidential-mc-acrossLancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37North Syracuse Central School District – Professional Services (2022M-34)
… service providers many years ago but did not seek new competition. Officials paid $2.1 million to six …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34West Islip Union Free School District – Financial Management (2022M-40)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Its population is approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… [ read complete report - pdf ] Audit Objective Determine whether any South … capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in Essex County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Hampton – Justice Court Operations (2013M-305)
… internal controls over the Court’s financial activity for the period January 1, 2012 through June 30, 2013. … prepare monthly accountabilities, properly account for bail money held by the Court or submit the required … internal controls over the Courts financial activity for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeEaton No. 1 Fire District – Board Oversight (2024M-4)
… Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial … Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained or that it received … audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Upper Jay Fire District – Board Oversight (2023M-24)
audit fire district Upper Jay board oversight
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term … capital and financial plans. Establish and fund reserves for highway equipment capital needs. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… information technology (IT) systems were adequately secured and protected against unauthorized use, access and … unauthorized use, access and loss. Officials did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Greenfield – Golf Course Collections (2021M-133)
… remitted in a timely manner. The Board did not perform the required annual golf course collections audit. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133